https://www.taxtmi.com/caselaws?id=51903 Imported non-duty-paid PTA consumed directly after clearance under bond, without warehousing, re-warehousing, ex-bonding or permission of the proper officer, was treated as removal in breach of Customs procedure and therefore liable to confiscation under Section 111(j) of the Customs Act. Confiscation under Section 120 followed once the goods were so liable. The absence of revenue loss and the claim of no intention to evade duty did not affect confiscability on these admitted facts, and the confiscation and penalty were sustained. en-us Wed, 30 Apr 2003 00:00:00 +0530 Wed, 29 Sep 2010 11:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51903 Imported non-duty-paid PTA consumed directly after clearance under bond, without warehousing, re-warehousing, ex-bonding or permission of the proper officer, was treated as removal in breach of Customs procedure and therefore liable to confiscation under Section 111(j) of the Customs Act. Confiscation under Section 120 followed once the goods were so liable. The absence of revenue loss and the claim of no intention to evade duty did not affect confiscability on these admitted facts, and the confiscation and penalty were sustained. Case-Laws Customs Wed, 30 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51903